LAPORAN KEUANGAN KONSOLIDASI UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2010 DAN 2009 ( Tidak diaudit ) CONSOLIDATED FINANCIAL STATEMENTS ( Unaudited )
PT MULTI INDOCITRA Tbk DAFTAR ISI TABLE OF CONTENTS Halaman P a g e SURAT PERNYATAAN DIREKSI BOARD OF DIRECTORS STATEMENT i NERACA KONSOLIDASI PER 31 MARET 2010 DAN 2009 CONSOLIDATED BALANCE SHEETS AS OF MARCH 31, 2010 AND 2009 LAPORAN LABA RUGI KONSOLIDASI UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2010 DAN 2009 CONSOLIDATED STATEMENTS OF INCOME FOR THE THREE MONTHS PERIOD ENDED MARCH 31, 2010 AND 2009 LAPORAN PERUBAHAN EKUITAS KONSOLIDASI UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2010 DAN 2009 CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS EQUITY LAPORAN ARUS KAS KONSOLIDASI UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2010 DAN 2009 CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE THREE MONTHS PERIOD ENDED MARCH 31, 2010 AND 2009 ii - iii iv v vi CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 1-46 CONSOLIDATED NOTES TO FINANCIAL STATEMENTS i
NERACA KONSOLIDASI PER 31 MARET 2010 DAN 2009 (Lanjutan) CONSOLIDATED BALANCE SHEETS AS OF MARCH 31, 2010 AND 2009 (Continued) A S E T A S S E T S Catatan/ Notes 2010 2009 ASET LANCAR CURRENT ASSETS Kas dan Setara Kas 2c, 2l & 3 44.609.852.439 47.187.351.010 Cash and Cash Equivalents Surat Berharga 2f & 4 3.000.000.000 465.750.000 Marketable Securities Piutang Usaha : Trade Receivables : - Pihak Ketiga 2d, 2l & 5 55.300.966.578 52.778.326.618 - Third Parties - Pihak Hubungan Istimewa 2d,2l,2m,5&31 4.609.578.195 4.463.342.844 - Related Parties Piutang Lain-lain : Other Receivables : - Pihak Ketiga 2l & 6 1.786.578.255 1.935.518.763 - Third Parties P e r s e d i a a n 2e & 7 61.169.311.089 59.623.885.428 I n v e n t o r i e s Pajak Dibayar di Muka 2k & 8 16.033.774.094 16.290.665.685 Prepaid Taxes Pembayaran di Muka 9 68.336.404.542 25.800.717.509 P r e p a y m e n t s Jumlah Aset Lancar 254.846.465.192 208.545.557.857 Total Current Assets ASET TIDAK LANCAR NON CURRENT ASSETS Piutang Lain-lain : Other Receivables : - Pihak Hubungan Istimewa 2m & 6 4.828.628.325 5.978.996.505 - Related Parties Aset Pajak Tangguhan 2k 3.986.785.645 4.135.577.772 Deferred Tax Assets Aset Tetap - setelah dikurangi Property, Plant and Equipment - Net of Akumulasi Penyusutan 2g, 2h & 10 56.475.631.916 38.795.244.157 Accumulated Depreciation Aset Lain-lain 11 597.600.757 20.878.028.220 Other Assets Jumlah Aset Tidak Lancar 65.888.646.643 69.787.846.654 Total Non Current Assets JUMLAH AKTIVA 320.735.111.835 278.333.404.511 TOTAL ASSETS ii
NERACA KONSOLIDASI PER 31 MARET 2010 DAN 2009 (Lanjutan) CONSOLIDATED BALANCE SHEETS AS OF MARCH 31, 2010 AND 2009 (Continued) KEWAJIBAN DAN EKUITAS LIABILITIES AND STOCKHOLDERS' EQUITY Catatan/ Notes 2010 2009 KEWAJIBAN LANCAR CURRENT LIABILITIES Hutang Bank 12 13.336.717.984 3.966.079.291 Bank Loans Hutang Usaha : Trade Payables : - Pihak Ketiga 2l & 13 15.297.093.140 9.124.313.694 - Third Parties - Pihak Hubungan Istimewa 392.452.698 - - Related Parties Hutang Pajak 2k & 14 10.997.470.127 11.147.246.258 Taxes Payable Hutang Lain-lain : Other Payables : - Pihak Ketiga 15 3.799.864.971 2.187.809.563 - Third Parties Beban Masih Harus Dibayar 2i,2j&16 6.277.139.999 4.122.544.290 Accrued Expenses Uang Muka Pelanggan 429.369.817 929.537.548 Advances from Customers Kewajiban Jangka Panjang - Bagian Current Maturity of Long-term Debts : yang Jatuh Tempo dalam Waktu Satu Tahun : - Hutang Sewa Pembiayaan 2g & 17 247.515.554 709.293.896 - Financial Lease Payables - Hutang Pembelian Aktiva Tetap - Purchase Payable of Property, Plant 18 445.756.769 313.638.965 and Equipment Jumlah Kewajiban Lancar 51.223.381.059 32.500.463.505 Total Current Liabilities KEWAJIBAN TIDAK LANCAR NON CURRENT LIABILITIES Estimated Liability for Post-Employment Kewajiban Imbalan Pasca-Kerja 2p & 29 4.946.689.122 4.719.096.473 Benefits Kewajiban Jangka Panjang - Bagian yang Jatuh Tempo dalam Waktu Lebih dari Satu Tahun : Non Current Maturity of Long Term Debts : - Hutang Sewa Pembiayaan 2g & 17 232.851.073 61.935.503 - Financial Lease Payables - Hutang Pembelian Aktiva Tetap - Purchase Payable of Property, Plant 18 575.674.880 325.710.969 and Equipment Jumlah Kewajiban Tidak Lancar 5.755.215.075 5.106.742.945 Total Non Current Liabilities Jumlah Kewajiban 56.978.596.134 37.607.206.450 Total Liabilities HAK MINORITAS ATAS AKTIVA MINORITY INTEREST IN NET BERSIH ANAK PERUSAHAAN ASSETS OF CONSOLIDATED YANG DIKONSOLIDASI 2b & 19 26.677.710.521 25.421.659.843 SUBSIDIARY E K U I T A S STOCKHOLDERS' EQUITY Modal Saham - Nilai Nominal 100 per saham Capital Stock - Par Value of 100 Modal Dasar - 2.000.000.000 saham Authorized - 2,000,000,000 shares Modal Ditempatkan dan Disetor Penuh - Subscribed and Fully Paid - 600.000.000 saham 20 60.000.000.000 60.000.000.000 600,000,000 shares Perolehan Kembali Saham Beredar 2q & 21 (332.700.000) (332.700.000) Treasury stock Tambahan Modal Disetor - Bersih 2i,2q & 22 36.133.582.317 36.133.582.317 Additional Paid-in Capital - Net Saldo Laba : Retained Earnings : Ditentukan Penggunaannya - A p p r o p r i a t e d Belum Ditentukan Penggunaannya 141.277.922.863 119.503.655.901 U n a p p r o p r i a t e d Jumlah Ekuitas 237.078.805.180 215.304.538.218 Total Stockholders' Equity TOTAL LIABILITIES AND STOCKHOLDERS' JUMLAH KEWAJIBAN DAN EKUITAS 320.735.111.835 278.333.404.511 EQUITY iii
LAPORAN LABA RUGI KONSOLIDASI UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2010 DAN 2009 CONSOLIDATED STATEMENTS OF INCOME Catatan/ Notes 2010 2009 PENJUALAN BERSIH 2j,24&31 92.129.012.896 71.826.588.826 NET SALES BEBAN POKOK PENJUALAN 2j,25 (38.947.102.024) (32.000.482.791) COST OF GOODS SOLD LABA KOTOR 53.181.910.872 39.826.106.036 GROSS PROFIT BEBAN USAHA 2j & 26 (35.650.180.168) (29.092.264.715) OPERATING EXPENSES LABA USAHA 17.531.730.704 10.733.841.320 OPERATING INCOME PENGHASILAN (BEBAN) LAIN-LAIN OTHER INCOME (CHARGES) Interest on Time Deposits and Bank Bunga Deposito dan Jasa Giro 230.583.171 501.121.549 Current Accounts Laba Penjualan Aset Tetap 12.499.992 170.344.902 Gain on Sale of Fixed Assets Laba (Rugi) Selisih Kurs 2l & 28 (642.865.609) 491.972.951 Gain (Loss) on Foreign Exchange Bunga Pinjaman Bank 28 (49.847.726) (8.661.223) Bank Interest Bunga Sewa Pembiayaan dan Interest on Financial Lease Payable Pembelian Aset Tetap 2g (17.357.784) (37.847.514) and Purchase Payable of Fixed Asset Rugi Investasi Saham 2f - (465.750.000) Loss on Investment in Shares of Stock Rugi Penjualan Saham (500.842.682) - Loss on Sales in Shares of Stock Lain-lain - Bersih 118.368.507 (184.058.715) Others - Net Jumlah Penghasilan (Beban) Lain-lain - Bersih (849.462.131) 467.121.950 Other Income (Charges) - Net LABA SEBELUM TAKSIRAN PAJAK INCOME BEFORE PROVISION PENGHASILAN 16.682.268.573 11.200.963.270 FOR INCOME TAX TAKSIRAN MANFAAT (BEBAN) 2k PROVISION FOR INCOME TAX PAJAK PENGHASILAN BENEFIT (CHARGES) Pajak Kini (4.710.471.828) (2.940.459.965) C u r r e n t Pajak Tangguhan 46.000.000 225.000.000 D e f e r r e d Jumlah Taksiran Manfaat (Beban) Total Provision for Income Tax Benefit Pajak Penghasilan (4.664.471.828) (2.715.459.965) (Charges) LABA SEBELUM HAK MINORITAS INCOME BEFORE MINORITY ATAS LABA BERSIH ANAK INTEREST IN NET INCOME OF PERUSAHAAN YANG DIKONSOLIDASI 12.017.796.745 8.485.503.306 CONSOLIDATED SUBSIDIARY HAK MINORITAS ATAS LABA BERSIH MINORITY INTEREST IN NET ANAK PERUSAHAAN YANG INCOME OF CONSOLIDATED DIKONSOLIDASI (1.776.062.544) (1.606.548.903) SUBSIDIARY LABA BERSIH 10.241.734.201 6.878.954.403 NET INCOME iv
LAPORAN PERUBAHAN EKUITAS KONSOLIDASI UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2010 DAN 2009 CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS EQUITY Perolehan Kembali Tambahan Modal Disetor - Bersih Additional Paid-in Capital - Net Saldo Laba Retained Earnings Saham Beredar Agio Saham Ditentukan Belum Ditentukan Catatan Modal Saham Treasury Stock Paid-in Capital in Biaya Emisi Saham Penggunaannya Penggunaannya Jumlah Notes Capital Stock Reacquisition Excess of Par Value Issuance Costs Appropriated Unappropriated Total SALDO PER 31 DESEMBER 2008 BALANCE AS OF DECEMBER 31, 2008 60.000.000.000 (200.100.000) 38.986.140.137 (2.820.837.820) - 112.624.701.499 208.589.903.816 PEROLEHAN KEMBALI SAHAM BEREDAR TREASURY STOCK REACQUISITION 2q & 21 - (132.600.000) - - - - (132.600.000) TAMBAHAN MODAL DISETOR- BERSIH ADDITIONAL PAID IN CAPITAL - NET 2q & 22 - - (31.720.000) - - - (31.720.000) D I V I D E N D I V I D E N D S 23 - - - - - (11.933.460.000) (11.933.460.000) LABA BERSIH TAHUN 2009 NET INCOME IN 2009 - - - - - 30.344.947.163 30.344.947.163 SALDO PER 31 DESEMBER 2009 BALANCE AS OF DECEMBER 31, 2009 60.000.000.000 (332.700.000) 38.954.420.137 (2.820.837.820) - 131.036.188.662 226.837.070.979 LABA BERSIH TAHUN 2010 (3 BULAN ) NET INCOME IN 2010 ( 3 MONTHS ) - - - - - 10.241.734.201 10.241.734.201 SALDO PER 31 MARET 2010 BALANCE AS OF MARCH 31, 2010 60.000.000.000 (332.700.000) 38.954.420.137 (2.820.837.820) - 141.277.922.863 237.078.805.180 v
LAPORAN ARUS KAS KONSOLIDASI UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2010 DAN 2009 CONSOLIDATED STATEMENTS OF CASH FLOWS 2010 2009 CASH FLOWS FROM OPERATING ARUS KAS DARI AKTIVITAS OPERASI ACTIVITIES Penerimaan (Pembayaran) Kas dari (untuk) : Cash Received from (Payment to) : - P e l a n g g a n 89.207.772.625 74.894.717.564 - C u s t o m e r s Pembayaran Kas kepada Pemasok (44.622.969.844) (33.197.839.112) Cash Payment to Suppliers Pembayaran Beban-beban (39.683.908.201) (22.462.846.372) Payment for Expenses Penerimaan Bunga 230.583.171 401.916.995 Interest Received Pembayaran Bunga (67.205.510) (46.508.737) Interest Payment Pembayaran Pajak Penghasilan (3.286.238.918) (5.727.199.466) Income Tax Payment Kas Bersih Diperoleh dari Aktivitas Operasi 1.778.033.323 13.862.240.872 Net Cash Provided by Operating Activities CASH FLOWS FROM INVESTING ARUS KAS DARI AKTIVITAS INVESTASI ACTIVITIES Penambahan Aktiva Tetap (6.103.737.083) (6.378.186.368) Acquisition of Property, Plant and Equipment Hasil Penjualan Aktiva Tetap 12.499.992 170.344.902 Proceeds from Sale of Equipment Penambahan (Penurunan) Aktiva Lain-lain 20.280.427.463 72.524.483 Increase in Other Assets Pembayaran di Muka - Aktiva Tetap (24.302.390.013) (15.284.455.580) Prepayment of Property, Plant and Equipment Peningkatan Surat Berharga (3.000.000.000) - Peningkatan Surat Berharga Rugi Penjualan Saham (500.842.682) - Loss on Sales Stock Investment Kas Bersih Digunakan untuk Aktivitas Investasi (13.614.042.323) (21.419.772.563) Net Cash Used in Investing Activities CASH FLOWS FROM FINANCING ARUS KAS DARI AKTIVITAS PENDANAAN ACTIVITIES Penerimaan (Pembayaran) Hutang Bank 9.370.638.693 (3.966.079.291) Payment of Bank Loan Pembayaran Angsuran Sewa Guna Usaha (91.218.944) 225.507.470 Lease Payment Penerimaan Pelunasan (Peningkatan) Piutang Received from Payment of (Increase) of Due Hubungan Istimewa (20.909.320) (2.531.540.000) from Related Parties Tambahan Modal Disetor ata Perolehan Kembali Saham Beredar - (161.587.000) Paid in Capital Related to Treasury Stock Perolehan Kembali saham Beredar - (332.700.000) Treasury Stock Kas Bersih Diperoleh dari (Digunakan untuk) Net Cash Provided by (Used in) Aktivitas Pendanaan 9.258.510.429 (6.766.398.821) Financing Activities PENINGKATAN (PENURUNAN) BERSIH KAS (2.577.498.571) (14.323.930.512) INCREASE (DECREASE) IN NET CASH CASH AND CASH EQUIVALENTS, KAS DAN SETARA KAS, AWAL 47.187.351.010 61.511.281.522 BEGINNING CASH AND CASH EQUIVALENTS, KAS DAN SETARA KAS, AKHIR 44.609.852.439 47.187.351.010 ENDING vi